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{"id":835,"date":"2015-08-24T13:21:03","date_gmt":"2015-08-24T13:21:03","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/thailand_blog\/%e3%82%bf%e3%82%a4%e5%9b%bd%e5%a4%96%e3%81%a7%e3%81%ae%e6%ba%90%e6%b3%89%e7%a8%8e%e3%81%ae%e5%8f%96%e3%82%8a%e6%89%b1%e3%81%84%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6-withholding-tax-in-overseasoutside\/"},"modified":"2021-09-29T22:32:05","modified_gmt":"2021-09-29T22:32:05","slug":"thailand-withholding-tax-in-overseasoutside","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/thailand-withholding-tax-in-overseasoutside\/","title":{"rendered":"\u30bf\u30a4\u56fd\u5916\u3067\u306e\u6e90\u6cc9\u7a0e\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\/ Withholding Tax in Overseas(outside of Thailand)"},"content":{"rendered":"

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\u4eca\u9031\u306f\u3001\u30bf\u30a4\u56fd\u5916\u3067\u306e\u6e90\u6cc9\u7a0e\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/span><\/p>\n

<\/span><\/p>\n

Q.<\/span><\/p>\n

\u73fe\u5728\u30bf\u30a4\u304b\u3089\u30a4\u30f3\u30c9\u3078\u306e\u53d6\u5f15\u304c\u3042\u308a\u3001\u73fe\u5730\u3067\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u3057\u3066\u3044\u307e\u3059\u3002\u53d6\u5f15\u5148\u304b\u3089\u3001\u9001\u91d1\u6642\u306b40<\/span>\uff05\u306e\u6e90\u6cc9\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u3066\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u3068\u8a00\u308f\u308c\u307e\u3057\u305f\u3002\u5f53\u793e\u3068\u3057\u3066\u306f40<\/span>\uff05\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n

We have a transaction between our company in Thailand and customer in India. We provide certain service in India. That customer informed us that they need to deduct 40% withholding tax from service fee. Do we have to pay that 40% withholding tax as cost?<\/span><\/p>\n

<\/span><\/p>\n

A.<\/span><\/p>\n

\u30bf\u30a4\u56fd\u5916\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u56fd\u306b\u5fdc\u3058\u305f\uff08\u5185\u56fd\u6cd5\u53ca\u3073\u79df\u7a0e\u6761\u7d04\uff09\u6e90\u6cc9\u7a0e\u306e\u53d6\u308a\u6271\u3044\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

The company need to follow each countries regulation of withholding tax based on tax code and tax treaty, in case the company provide service in overseas.<\/span><\/p>\n

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\u30a4\u30f3\u30c9\u3067\u306f\u5c45\u4f4f\u8005\u3001\u975e\u5c45\u4f4f\u8005\u306e\u533a\u5206\u306b\u5fdc\u3058\u3066\u3001\u6e90\u6cc9\u7a0e\u306e\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\u3002\u975e\u5c45\u4f4f\u8005\u3078\u306e\u305d\u306e\u4ed6\u30b5\u30fc\u30d3\u30b9\u306e\u652f\u6255\u3044\u6642\u306b\u306f\u300140\uff05\u306e\u6e90\u6cc9\u7a0e\u3092\u63a7\u9664\u3057\u3066\u652f\u6255\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u63a7\u9664\u3057\u305f\u6e90\u6cc9\u7a0e\u306f\u53d6\u5f15\u5148\u304c\u30a4\u30f3\u30c9\u306e\u7a0e\u52d9\u7f72\u306b\u7d0d\u7a0e\u3057\u307e\u3059\u3002<\/span><\/p>\n

In India, there is a regulation of withholding tax depends on a status of residency. The payer pay certain service fee after deducting 40% withholding tax to non-resident. That payer pay that withholding tax to tax office in India.<\/span><\/p>\n

<\/span><\/p>\n

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You could declare a part of that withholding tax as foreign tax deduction, even if the amount of incoming company is 60% of full amount. In that case, 20% portion of withholding tax will be subject to foreign tax deduction, since corporate tax rate in Thailand is 20% while withholding tax rate in India is 40%.<\/span><\/p>\n

<\/span><\/p>\n

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You need to bear that remaining 20% tax will substantially. Therefore, you need to set a price considering that. Kindly take care the tax rate and scope because it depends on each countries tax regulation and tax treaty, in addition.<\/span><\/p>\n

<\/span><\/p>\n

\u4ee5\u4e0a<\/span><\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/span><\/p>\n

\u9577\u6fa4\u3000\u76f4\u6bc5<\/span><\/p>\n

nagasawa.naoki@tokyoconsultinggroup.com<\/span><\/span><\/a><\/span><\/p>\n

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